The Memphis appeal. [volume] (Memphis, Tenn.) 1886-1890, 1887-01-14
County Tax Assessor.


Mr.. Simerly's bill Introduced in the
Senate t1day to provide for assessment
OF taxable property and polls iu Ten
nessee provides: That hereafter there
shall be elected in each county in
| this Stats by the qualified voters Of
said counties, County Assessor to as.
cess the taxable property in the re.
spectivs counties, who shall hold his
| office for the term of two Years and
until his successor Is elec led and quail
fed.
Section 2. Be IL further enacted, That
the first election for Assessor shall
be held in the various counties, at
the regular voting places, on the
first Thursday in August, 1887, and
the Assessors elected at said
election shall hold their office
till the next general election for
State and county officers, and said Ae.
sessors shall thereafter be elected
every two years at the general elec
ton for other county officers, aud
said election to be held on the Ii rat
Thursday in August, 1887, shall be
held as now provided by law for hold.
ing elections.
Ssc.3. Be ii further endoled, That such
County Assessor shall be governed by
the laws now in forcs for the govern
ment of Assessors in assessing the tax.
able property and polls, and they shall
be entitled to the same fees that are
now allowed Assessors in 60 far as the
laws are not altered or repealed
by this act, aud each Asses
cor, when elected as before
provided by this act and before
he enters upon the discharge Of his
duties, shall enter into a bond in the
sum equal to the amount OF the taxes
levied in the county in which he was
elected Assessor, conditioned that he
will well, truly, faithfully and impair
TALLY perform all the duties now re-
quired by law OF assessors.
Sec. 4. Be in further enacted, That
the Assessors, when elected and quail
fed, shall begin the assessment OF
property and polls on the 1st day OF
January of each year, and shall COM
plete their assessment by the 1st
day OF July of each year, at which
time they shall make their report 70
County Judge or Chairman Of the
County Court, said report embracing
the complete assessment of all
properly and polls in the county in
which said Assessor was elected, and
in making said report he shall append
thereto the folio wing data, properly
sworn to and subscribed by said AS
sessor, to-wit:
L., assessor Of taxable property
and polls for the county Of =, State
OF Tennessee, do solemnly swear that
] have set down in the foregoing ss-
sessment all the property, cal and per-
soma, all polls in the said county Of
liable to taxation to the true owner
thereof, and that l have estimated the
value thereof at its actual cash value
at the time. l made said assessment
to best of my knowledge snd ability,
| without fear, favor or affiliation, and
that have faithfully discharged my
duty as Assessor, according to law, to
the best Of my knowledge and belief,
80 help me God"
Sworn to and subscribed before me
on this - day OF - 49,.
And any Assessor who fails or refuses
to make said report and subscribe to
said oath shall be in default and it
shall be the duty Of the County Judge
or Chairman of the Couuty Court to
bring suit on the bond Of such assessor
to recover the amount thereof
ESsc. 8. BE Il further resoired, That
II any person feels himse sgIieved
by the assessment Of his property by
the said County Assessor, he may sp-
! pear before the County Judge or Chair